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WorldatWork T2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Planning & HR Decision Making | 25% | - Compensation accounting and expense recognition - Impact of HR decisions on financial results - Return on investment (ROI) for HR initiatives - Financing and capital structure basics |
| Topic 2: Cost Concepts & Allocation | 25% | - Cost allocation methods for HR programs - Budgeting and forecasting for HR - Direct and indirect compensation costs - Fixed vs variable labor costs |
| Topic 3: Foundations of Accounting & Finance | 20% | - Role of finance and accounting in organizations - Relationship between HR and finance departments - US GAAP and basic financial reporting standards |
| Topic 4: Financial Statements & Analysis | 30% | - Balance sheet components and interpretation - Cash flow statement and liquidity - Financial ratios and performance analysis - Income statement and profitability measures |
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